https://www.taxtmi.com/forum/issue?id=106050 Whether input service tax credit can be taken after the quarter of invoice receipt depends on recording and procedure: input service tax credit should be shown in the ST-3 return for the quarter of invoice receipt, utilization against liability may occur later, and if omitted the taxpayer should file a revised return to claim the credit; contributors assert no fixed statutory time bar where procedural correction is made. en-us Tue, 03 Sep 2013 21:41:19 +0530 Thu, 23 Jan 2025 15:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106050 Whether input service tax credit can be taken after the quarter of invoice receipt depends on recording and procedure: input service tax credit should be shown in the ST-3 return for the quarter of invoice receipt, utilization against liability may occur later, and if omitted the taxpayer should file a revised return to claim the credit; contributors assert no fixed statutory time bar where procedural correction is made. Discussion-Forum Service Tax Tue, 03 Sep 2013 21:41:19 +0530 https://www.taxtmi.com/forum/issue?id=106050